Meaning of tax terms
Meaning of “Is found”
Case Name : Hindustan Construction Co. Ltd. Vs. V.S. Gaitonde, ITO
Citation :[1965] 56 ITR 241 (SC)
Court : Supreme Court
Section : 237 TO 245
Meaning : The words ‘is found’ do not necessarily lead to the conclusion that there must be a prior adjudication. But this is not enough to sustain the claim of the appellant.
